Jyoti Agro Vs Deputy Commissioner of State Tax (Gujarat High Court)
Date: January 7, 2026
Subject Matter
Refund for Zero-Rated Supply Cannot Be Denied Due to GST Portal Technical Glitches
Summary
The High Court allowed the writ petition, holding that a refund of IGST for zero-rated supply cannot be denied to a petitioner due to technical glitches in the GST portal, especially when substantive conditions for the refund are satisfied. The Court…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE . Learned Assistant Government Pleader Ms. Shrunjal Shah, waives service of notice of Rule on behalf of the respondents. 2. Since the issue is squarely covered by the judgment dated 13.07.2023 passed by the Coordinate Bench of this Court in Special Civil Application No. 22339 of 2022, the present writ petition is taken up for final hear…